Comprehensive Annual Financial Report
Fiscal Year Ended June 30, 2000
FINANCIAL SECTION
GENERAL PURPOSE FINANCIAL STATEMENTS
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Combined Balance Sheet - All Fund Types, Account Groups, and Discretely
Presented Component Units
- Combined Statement of Revenues, Expenditures, and Changes in Fund Balances-All Governmental Fund Types and Expendable Trust Funds
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Combined Statement of Revenues, Expenditures, and Changes in Fund Balances -
Budget and Actual-Non-GAAP Budgetary Basis - General Fund and Budgeted Special Revenue Funds
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Combined Statement of Revenues, Expenses, and Changes in Retained
Earnings/Fund Balances-All Proprietary Fund Types, Nonexpendable Trust Funds, and Discretely
Presented Component Units
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Combined Statement of Cash Flows - All Proprietary Fund Types, Nonexpendable
Trust Funds, and Discretely Presented Component Units
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Statement of Changes in Net Assets - Pension Trust Funds and Investment
Trust Fund
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Combined Statement of Changes in Fund Balances - Higher Education Funds
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Combined Statement of Revenues, Expenditures, and Other Changes - Higher
Education Funds
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Statement of Cash Flows - Affiliated Organization
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Notes to the Financial Statements
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Summary of Significant Accounting Policies
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Budgetary Basis vs. GAAP
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Fund Deficits
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Cash Deposits and Investments
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Loans Receivable
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Taxes Receivable
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Restricted Assets
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Property, Plant, and Equipment
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State Retirement Systems
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Other Retirement Systems Administered by the State of Connecticut
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Postemployment Benefits
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Capital and Operating Leases
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Changes in General Long-Term Debt
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Debt
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Risk Management
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Interfund Receivables and Payables
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Restatement of Retained Earnings
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Reserved Retained Earnings, Contributed Capital, and Reserved Fund
Balances
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Segment Information - Enterprise Funds
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Condensed Financial Statements - Component Units
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Related Organizations
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Commitments and Contingencies
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Subsequent Events
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Required PERS Supplementary Information
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Schedules of Funding Progress
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Schedules of Employer Contributions
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